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Percale cotton sheets come in a wide range of thread counts, typically ranging from 180 to 800 threads per square inchpercale cotton sheets. While higher thread counts often equate to increased softness, it's important to note that quality is equally dependent on the yarn's thickness and the weaving process. A well-made 250-thread-count percale sheet can often feel more comfortable and durable than a poorly constructed 500-thread-count sheet.